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 **U.S. Railroad Retirement Board**
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 Nonresident Alien Tax Withholding
 Home
          Survivor Annuity
          Part IX - Federal Income Tax And Your Benefits
          Nonresident Alien Tax Withholding
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              Part I - Applying For Your Annuity
          Part II - Types of Annuities
          Part III - Requirements For An Annuity
          Part IV - Furnishing Proof To Support Your Application
          Part V - General Information
          Part VI - After You Apply For Your Annuity
          Part VII - How Your Annuity Is Computed
          Part VIII - Medicare Benefits
          Part IX - Federal Income Tax And Your Benefits
                                Tier I And Tier II
          Information For Widow(er)s
          Repayments
          U.S. Citizen and Resident Tax Withholding
          Nonresident Alien Tax Withholding
          Paperwork Reduction Act and Privacy Act Notices
          Nondiscrimination on the Basis of Disability
          Fraud and Abuse Hot Line Nonresident Alien Tax Withholding
							 
							
							
            A nonresident alien is an individual who is neither a citizen nor a resident of the United States. As prescribed by the Internal Revenue Code, nonresident aliens are subject to a mandatory tax withholding rate of 30% on 85% of the SSEB amount and 30% of the NSSEB and Tier II amounts.

The United States has a number of tax treaties with foreign countries which may result in reduced tax withholding or, in some instances, no tax withholding for citizens or residents of those foreign countries. In order to take advantage of a tax treaty, you must claim an exemption based on a tax treaty in effect between the United States and your country of legal residence. Such a claim must be renewed every three years. Form RRB-1001, "Nonresident Questionnaire", is what a nonresident beneficiary should file in order to furnish citizenship, residence, and tax treaty claim exemption information to the RRB. If Form RRB-1001 is not filed or received, any nonresident beneficiary is assumed to be a nonresident alien and the mandatory tax withholding rate prescribed by the Internal Revenue Code is applied to the railroad retirement annuity.

Therefore, we encourage our beneficiaries to file proof of citizenship and/or a Form RRB-1001 before moving to a foreign country in order to avoid the mandatory nonresident alien tax withholding rate.

Contact an office of the RRB, an American Consulate, or an American Embassy if you need help completing Form RRB-1001, if you need to submit proof of your legal residence or citizenship.
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U.S. Railroad Retirement BoardWilliam O. Lipinski Federal Building844 North Rush Street
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 Last updated: 06/10/2017